Item 7.01 Regulation FD Disclosure.

The Corning Incorporated press release dated November 13, 2007 regarding today's comments by its President and Chief Operating Officer at the UBS Global Technology Services Conference, and adjustment of its fourth quarter 2007 earnings guidance, is attached hereto as Exhibit 99.

The information under Item 7.01 and in Exhibit 99 in this Current Report is being furnished and shall not be deemed "filed" for the purpose of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), nor shall such information and Exhibit be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibit

99 Press Release dated November 13, 2007, issued by Corning Incorporated.

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